Freelancer update: no fines for false self-employment in 2025

The government has decided to lift the so-called ‘enforcement moratorium’ (‘handhavingsmoratorium’) starting 1 January 2025. This means that the Dutch Tax Authority will reassess the classification of employment relationships, determining whether individuals working as freelancers should actually be considered employees. This assessment will be based on existing legislation and case law.

In September 2024, the House of Representatives requested a 'soft landing' from the government. Therefore, it has been decided that no fines will be imposed in 2025. However, in cases of false self-employment, additional tax assessments may be imposed, but not retroactively beyond 1 January 2025. The idea is to first conduct a business visit. If then is determined that false self-employment is occurring, a warning will be issued, and the organization will be given the opportunity to improve. During a subsequent visit, a tax audit may be conducted, which could result in additional tax assessments.

Existing approved model agreements will be respected. The last model agreement expires at the end of 2029, with the warning that the Dutch Tax Authority can withdraw approval of model agreements if they are not being followed according to the conditions or if they no longer comply with laws and regulations.

We will keep you informed of further developments.